Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 60709]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]

  ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. )

CHAPTER 2.5. Aircraft Jet Fuel Tax [7385 - 7398]

  ( Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6. )

ARTICLE 5. Disposition of Proceeds [7398- 7398.]
  ( Article 5 added by Stats. 2000, Ch. 1053, Sec. 6. )

7398.
  

All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund, and after the payment of any refunds authorized by this part, the balance remaining shall be transferred to the Aeronautics Account in the State Transportation Fund for allocation pursuant to Section 8352.3.

(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

RTCRevenue and Taxation Code - RTC5